Download or read book The Problem of Real Property Tax Exemption with Special Reference to the State of Iowa written by Beryl Alonzo May and published by . This book was released on 1937 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Download or read book The Problem of Real Property Tax Exemption written by New York State Legislative Institute. Economic Research Service and published by . This book was released on 1977* with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Free List written by Alfred Balk and published by Russell Sage Foundation. This book was released on 1971-01-31 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: A recent Supreme Court decision confirmed the churches' right to tax exemption for religious property. In this highly relevant book, Alfred Balk places this question in social perspective and demonstrates how tax exemption and immunity affect the fiscal load of local communities and the well-being of our whole society. Among the "free list" or tax-free properties which the author examines are churches, hospitals, schools, and government buildings. Seven specific proposals for reform are set forth.

Download or read book Property Tax Exemptions for Non profit Institutions written by Greater Hartford Chamber of Commerce and published by . This book was released on 1978 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Rethinking Property Tax Incentives for Business written by Daphne A. Kenyon and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.

Download or read book A Study of Real Estate Tax Exemption in the City of New York written by Walter J. Klink and published by . This book was released on 1962 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Payments in Lieu of Taxes on Federal Real Property written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1981 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Losses from Property Tax Exemptions written by National Education Association of the United States. Committee on Tax Education and School Finance and published by . This book was released on 1954 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Role of the States in Strengthening the Property Tax written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1963 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Problem of Tax exempt Property in Philadelphia written by Pennsylvania Economy League and published by . This book was released on 1966 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Economic and Social Aspects of Homestead Tax Exemption written by Vernon L Israelsen and published by . This book was released on 1942 with total page 618 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Final Report written by New York (State). Legislature. Joint Committee to Study and Investigate Real Property Tax Exemptions and published by . This book was released on 1970 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Examination of the Justifications for Property Tax Exemption written by Richard L. Pfister and published by . This book was released on 1973 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Real Estate Tax Exemption in New York City written by Citizens Budget Commission (New York, N.Y.) and published by . This book was released on 1967 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Legal Problems in Property Assessment and Taxation written by and published by . This book was released on 1984 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Exemptions from Real Property Taxation in New York State written by and published by . This book was released on 1987-04 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: